(ii) issues any invoice or bill without supply of goods or services or both in violation of the provisions of this Act or the rules made thereunder;

Important Keyword: Section 45, Section 39, Section 52, Section 44.  GST Section 47. Levy of late fee. -  GST Section 47. Levy of late fee. - (1) Any registered person who fails to furnish the details of outward or 1[***] supplies required under section...

Important Keyword: Section 51, Section 52. GST Section 44. Annual return. - GST Section 44. Annual return. - 2[(1)] Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable...

Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52